https://www.taxtmi.com/caselaws?id=91269 Duty demand based on denial of Notification No. 175/86-C.E. could not survive once the lower appellate authority had granted the exemption and that order had attained finality. The demand had been confirmed on the ground that the second unit was not registered with the Small Scale Industries authorities during the relevant period, but the unchallenged appellate order allowed the notification benefit. As the foundation for the demand had ceased to exist, the duty confirmation was held unsustainable and consequential relief followed. en-us Wed, 26 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91269 Duty demand based on denial of Notification No. 175/86-C.E. could not survive once the lower appellate authority had granted the exemption and that order had attained finality. The demand had been confirmed on the ground that the second unit was not registered with the Small Scale Industries authorities during the relevant period, but the unchallenged appellate order allowed the notification benefit. As the foundation for the demand had ceased to exist, the duty confirmation was held unsustainable and consequential relief followed. Case-Laws Central Excise Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91269